Estate Planning

A valuable estate-planning technique for clients who want to lock in what’s remaining of their $11.7 million exemption.

Biden seeks to shift the paradigm further.

How to handle oversized minor’s trusts and custodial accounts.

They can be used for estate plans and charitable giving.

Skipping this important step could unravel your nonjudicial settlement agreement.

Courts around the country take different views.

Al W. King III discusses the use of private placement life insurance trusts as a strategy to lessen the burden of President Biden’s proposed higher federal and state income and capital gains taxes.

Christopher P. Woehrle examines a recent unsuccessful challenge to a commercially sponsored donor-advised fund.

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

Help donors achieve greater strategic clarity and impact.